Abstract:
During the COVID-19 pandemic, the Indonesian government enforced several tax policies, including the implementation of tax treatments for E-Commerce activities (PMSE). This research aimed to evaluate and analyze the VAT collection for intangible goods and/or taxable services from outside the customs zone in the customs zone through electronic commerce, alignment of Indonesian PMSE and Minister of Finance Regulation No. 48/PMK.03/2020 with OECD policies, and barriers to VAT collection through an electronic system.
Reference this Research Paper (copy & paste below code):
Dr. Dian Wahyudin
(2023); Influence of the Organization for Economic Co-operation and Development Policy on Electronic Based Collection of Value Added Tax at Tax Office in the Medan Region for 2020-2021; International Journal of Scientific and Research Publications (IJSRP)
13(04) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.13.04.2023.p13614
